2022 (10) TMI 590 - SCH - Customs

Refund - Additional duty of customs 2008 (9) TMI 656 - CESTAT BANGALORE - Benefit of N/N. 21/2002-Cus. dated 1st March 2002 - kits for conversion of petrol and diesel vehicle into compressed natural gas/propane or liquefied petroleum gas driven vehicles 2015 (12) TMI 1755 - CESTAT HYDERABAD - HELD THAT - Since the tax effect in these appeals is less than Rs. 25 lakhs which is below the threshold monetary limits prescribed in the National Litigation Policy Learned Additional Solicitor General and Learned Senior Counsel appearing for the Revenue-appellant(s) do not wish to press these appeals - In view of the aforestated Policy notified by the Ministry of Law and Justice these appeals are thus dismissed as not pressed for. Refund claim - eligibility for concessional rate of additional duty of 5% - notification no. 21/2002-CE dated 1st March 2002 ignorance of order of the Tribunal no. 1112/2008 dated 1st September 2008 by appellate authority - certificate by chartered accountant furnished that burden of duty not passed - principle of unjust enrichment - CESTAT Hyderabad 2016 (9) TMI 121 - CESTAT HYDERABAD held that It is surprising that a senior officer discharging functions as Commissioner (Appeals) appears to be bereft of knowledge of judicial hierarchies and comprehension of judicial discipline. The disposal of these matters by the appellate authority ignoring the decision of Tribunal reflects poorly on the first tier of the appellate mechanism in the scheme of tax administration leaving needless burden on the assesse - HELD THAT - The order(s) of self-assessment was admittedly not assailed by the respondent(s)-assessee(s) and subsequently only refund application(s) was filed which has been allowed by the Customs Excise Service Tax Appellate Tribunal Regional Bench at Hyderabad (the Tribunal ) vide impugned order(s). Such claim(s) for refund is not maintainable as held by this Court in ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE KOLKATA -IV 2019 (9) TMI 802 - SUPREME COURT - Appeal allowed.

Summary

Issues:
1. Dismissal of appeals due to tax effect below threshold limit as per National Litigation Policy.
2. Dismissal of appeals regarding refund application(s) based on a previous court ruling.

Issue 1 - Dismissal of appeals due to tax effect below threshold limit:
The Supreme Court dismissed appeals where the tax effect was less than Rs. 25 lakhs, falling below the monetary limits set in the National Litigation Policy. The Revenue-appellant(s) did not wish to pursue these appeals due to the policy. Consequently, the appeals were not pressed and were dismissed in accordance with the Policy notified by the Ministry of Law and Justice.

Issue 2 - Dismissal of appeals regarding refund application(s) based on a previous court ruling:
In another set of appeals, the respondent-assessee did not challenge the self-assessment orders but filed refund applications. The Customs, Excise & Service Tax Appellate Tribunal at Hyderabad allowed the refund applications. However, the Supreme Court, referring to a previous judgment, held that such claims for refund were not maintainable. Citing the case of ITC Ltd. v. Commissioner of Central Excise, Kolkata IV, the Court allowed the appeals, setting aside the Tribunal's orders dated 22-6-2016 & 15-12-2015. Consequently, pending applications were disposed of in line with the Court's decision.